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2017 (10) TMI 1359 - ITAT MUMBAICondonation of delay in filling appeal - bonafide reason and compelling circumstances beyond control of the appellant - as submitted the assessee was under judicial custody - Held that:- The facts with regard to the assessee’s judicial custody between 2010-2015 was not disputed by the lower authorities. CIT(A), though has given number of hearings, the assessee could not attend the hearing for the reasons beyond his control. No doubt, the assessee has to appear before the authorities if he is interested in prosecuting his appeal and file necessary evidence to justify his case. In this case, the reasons quoted by the assessee for not appearing before CIT(A), is no doubt beyond his control. Thus the issue needs to be re-examined by the AO in the light of the fact that the assessee was not able to appear during the assessment proceedings and appellate proceedings and also additional evidences filed by the assessee - decided in favour of assessee for statistical purposes.
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